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Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Ika Farida Ulfah; Ardyan Firdausi Mustoffa; Wijianto Wijianto
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1808

Abstrak: Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknprofit or profit in carryingmoutnitsnfunctions, thenfoundation obtains fundsnfrom waqf, grants, donations and donations...from the community. Based ..on this, Muhammadiyah's Charity Business in Education has an obligation to be accountable andnreport the..funds used to related parties. The financial accountabilitymof an institutionnthat is not’ looking for profitnor profit must benprepared according to the..rules in accordancenwith the Financial Accounting Standards (SAK) and reinforced by the rules contained in the Statement of Financial..AccountingnStandards (PSAK) 45 which regulates the FinancialnReporting of Non-Profit Organizationsi. So it is necessary to apply PSAK 45 and Human Resources (HR) according to their competencies to be able to produce quality financial reports. The research methodnused is descriptivenanalytical method. The unitnof analysis for thisnresearch is the treasurer of TK / BA Muhammadiyah in Ponorogo Regency. The datanused are primaryndata. The sampling technique used saturated sampling. Thenstatistical analysist.used is multiple nregressiontanalysis. The results of this studynare: first, the implementation of PSAK 45 has a positive effectnon the qualitynof Aisyiyah's Kindergarten / BA Financial Report. Second, HR competencies have a positive effect on the quality of financial reports of TK / BA Aisyiyah and third, the implementation of PSAK 45 and HR competencies simultaneously have a positiveneffect on the qualitynof financialnreports.

KETAHANAN UMKM FROZEN FOOD “WISNA FRESH” KABUPATEN PONOROGO MELINTASI PANDEMI COVID 19 Wijianto Wijianto; Ika Farida Ulfah; Ardyan Firdausi Mustoffa
Al-Buhuts Vol. 17 No. 2 (2021): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

The COVID-19 pandemic caused the economy in Indonesia to experienceacrisis,one of which is micro and medium-sized small businesses in the culinary sector experienced a drastic decline”. “As a result of the enactment of the government policies, namely Large-Scale Social Restrictions (PSBB), many of the culinary businesses musttwisttheir brainsso that their efforts cansurvive this the pandemic”. “This is achallenge for the government to provide assistance subsidies to MSME actors, but in the minister him self many MSMEs in the culinary sector make their own ideas by utilizing Technology of social media as a bridge to keep his business running”. “For this reason,better strategies are a needed to maintain MSMEs in Ponorogo across COVID-19”. This research is to find out how the marketing strategy that has been done by MSMEs wisna fresh to increase sales of products . This study uses qualitative descriptive methods where data is obtained by conducting interviews. This research uses SWOT analysis to take advantage of opportunities and maximize strengths, reduce weaknesses and avoid threats. The results of the research showed that the marketing strategy carried out by WISNA FRESH MSMEs is a marketing mix consisting of product, price, place, promotion, process, people, physical evidence (7P). And the marketing strategy implemented by MSMEs Wisna Fresh is Segmentation, Targetting, Positioning or commonly called STP. From the marketing strategy implemented, it affects the sales of WISNA FRESH MSMEs so as to improve the sales of their products, but in this study found obstacles that many employees of mothers often ask permission to accompany or pick up children this will also affect production activities, hence the need for SOP (Standard Operating Procedures) to help for the smooth and resilience of the company in the pandemic period.

Pengaruh Status Sosial dan Kondisi Ekonomi Keluarga terhadap Motivasi Bekerja bagi Remaja Awal (Usia 12-16 Tahun) di Kabupaten Ponorogo Wijianto Wijianto; Ika Farida Ulfa
Al Tijarah Vol 2, No 2 (2016): December 2016
Publisher : Universitas Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v2i2.742

In Ponorogo which is one of the districts in East Java, still have a high dropout rate. The dropout rate or children who do not continue their education to a higher level is mainly due to socio-economic status of the child. Children who do not attend school to higher levels experienced by many children completing elementary school, where the child has stepped on early teens (aged 12-16 years) who do not attend school. The preferring to work to help the economy of parents who are still below the poverty line. Children who stepped on early teens is more work in the agricultural sector and the building became a construction worker. Not a few of the young women who choose to take urbanization into town and become housemaid. The result showed that there was no significant effect of social status on work motivation early teens in Ponorogo. The influence of social status variables on work motivation is small, making it less contributed to the high-low work ethic early teens in Ponorogo. This means that the socio-economic conditions of the early teens in Ponorogo not significantly affect the work motivation early teens in Ponorogo. The second discovery was no significant effect of economic conditions on work motivation early teens in Ponorogo. This means that their economic condition is not good to have an impact on work motivation early teens in Ponorogo.

Analisis Penentuan Pola Produksi Dalam Upaya Meminimalisasi Biaya Produksi Dengan Metode Incremental Cost Aneke Ayu Putri Ningtyas; Setyo Adjie; Wijianto Wijianto
ASSET: Jurnal Manajemen dan Bisnis Vol 1, No 1 (2018): Edisi Juni 2018
Publisher : Universitas Muhammadiyah Ponorogo

This study discusses efforts to minimize production costs at the Ponorogo "Sweep Jagad" Production House by taking into account additional costs that may occur during production activities, including saving costs, overtime costs, subcontracting costs, and labor turnover costs. Through the application of production patterns with three alternatives, namely constant production patterns, corrugated production patterns, and moderate production patterns, a clear picture of production can be carried out by companies in the future. The results obtained indicate that there are significant differences in the production costs of the three production patterns. Value of costs in a constant production pattern of Rp. 5,240,500, then the corrugated production pattern of Rp. 1,676,000, then the moderate production pattern of Rp. 6,744,500. Therefore the production pattern that is able to minimize production costs is a corrugated production pattern.

Pengaruh Sistem Bagi Hasil dan Tingkat Suku Bunga terhadap Keputusan Pengambilan Kredit oleh Usaha Mikro Kecil dan Menengah (Studi pada BMT Insan Madani Magetan) Wijianto Wijianto; Sri Hartono
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i4.2239

This study aims to determine the effect of the profit-sharing system and interest rates on the decisions of SME customers in taking credit as a business to develop their business, this research was conducted on BMT Insan Madani Magetan customers in financing Micro, Small and Medium Enterprises. The testing technique used is multiple linear regression analysis, hypothesis testing, validity test, simultaneous test and the results show that the profit sharing system has no effect on credit making decisions by MSMEs. The interest rate variable has a significant effect on credit making decisions by MSMEs. With Variable X1 Profit Sharing System, Variable 2 Interest Rate and Variable Y is Credit Decision.

Pengaruh Kualitas Pelayanan, Kelengkapan Produk, dan HargaTerhadap Keputusan Pembelian Perlengkapan Olahraga (Studi Kasus Konsumen Tukol Sport Ponorogo) Bintang Vian Tri prasetya; Umi Farida; Wijianto Wijianto
ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Vol 7, No 1 (2023): April
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/iso.v7i1.2031

Penelitian ini memiliki tujuan dalam upaya mengetahui pengaruh Kualitas Pelayanan, Kelengkapan Produk Dan Harga Terhadap Keputusan Pembelian Perlengkapan Olahraga (Studi Kasus Konsumen Tukol Sport Ponorogo). Penelitian ini memakai metode kuanitatif yaitu dideskripsikan sebagai angka – angka dengan menggunakan data primer melalui langkah penyebaran kuesioner serta data sekunder dengan diperoleh berdasarkan dokumen profil Tukol Sport Ponorogo. Populasi penelitian ini adalah berjumlah 100 pembeli di Tukol Sport Ponorogo dimana proses mengambil data dilakukan metode jenuh atau sensus. Sedangkan metode pengambilan data menerapkan alat kuesioner. Penganalisisan data pada penelitian ini dengan menerapkan regresi linier berganda. Hasil dari penelitian secara parsial yakni Kualiatas pelayanan memiliki pengaruh signifikan pada keputusan pembelian, Kelengkapan produk mempunyai pengaruh signifikan pada keputusan pembelian, Harga mempunyai pengaruh signifikan pada keputusan pembelian. Sedangkan secara simultan Kualitas pelayanan, Kelengkapan produk serta Harga berpengaruh pada Keputusan pembelian.Kata kunci : Kualitas pelayanan, Kelengkapan produk Harga, Keputusan pembelian.

Pengaruh Status Sosial dan Kondisi Ekonomi Keluarga terhadap Motivasi Bekerja bagi Remaja Awal (Usia 12-16 Tahun) di Kabupaten Ponorogo Wijianto Wijianto; Ika Farida Ulfa
Al Tijarah Vol. 2 No. 2 (2016): Al Tijarah | December
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v2i2.742

In Ponorogo which is one of the districts in East Java, still have a high dropout rate. The dropout rate or children who do not continue their education to a higher level is mainly due to socio-economic status of the child. Children who do not attend school to higher levels experienced by many children completing elementary school, where the child has stepped on early teens (aged 12-16 years) who do not attend school. The preferring to work to help the economy of parents who are still below the poverty line. Children who stepped on early teens is more work in the agricultural sector and the building became a construction worker. Not a few of the young women who choose to take urbanization into town and become housemaid. The result showed that there was no significant effect of social status on work motivation early teens in Ponorogo. The influence of social status variables on work motivation is small, making it less contributed to the high-low work ethic early teens in Ponorogo. This means that the socio-economic conditions of the early teens in Ponorogo not significantly affect the work motivation early teens in Ponorogo. The second discovery was no significant effect of economic conditions on work motivation early teens in Ponorogo. This means that their economic condition is not good to have an impact on work motivation early teens in Ponorogo.

Unsystematic Risk Management based on Financial Literacy as a Supporting Factor in Investment Decisions Riawan Riawan; Wahna Widhianingrum; Wijianto Wijianto
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 19, No 1 (2024): March
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/ekuilibrium.v19i1.2024.pp136-148

This research examines financial literacy's influence on investment decisions through unsystematic risk management. The data source used in this research is primary data obtained through a questionnaire. The sampling technique used was purposive sampling, using sample criteria to enter as a research sample. This research involved 88 respondents as research samples. The analytical tool used to carry out statistical tests is SmartPLS. This study found that financial literacy and unsystematic risk management simultaneously had a significant positive effect on investment decisions. Unsystematic risk management has a significant positive effect on investment decisions. Furthermore, unsystematic risk management can mediate the relationship between financial literacy and investment decisions. This study highlights investor behavior in making investment decisions using the theory of planned behavior approach.

MODEL CAPITAL ASSET PRICING (CAPM) DAN ARBITRAGE PRICING THEORY (APT) DALAM INVESTASI SAHAM Ardyan Firdausi Mustoffa; Ika Farida Ulfah; Wijianto Wijianto
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11891

The Capital Assets Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) are alternatives used by investors to predict stock investment returns. However, until now it is still a matter of debate about the level of accuracy of the two. This research aims to analyze the comparison of CAPM and APT accuracy levels for predicting sharia stock returns during the Covid-19 pandemic. Secondary data in this research was obtained from the websites www.idx.co.id, www.bi.go.id. Based on CAPM, the level of return and risk have a positive and linear relationship. The risk measure which is an indicator that influences shares in the CAPM is shown by the variable β (beta). The greater the β of a stock, the greater the risk contained in it. The population in this study is stock price data for pharmaceutical sector companies listed on the IDX and consistently listed in the Jakarta Islamic Index (JII) for the 2020-2022 period. Based on research results, the CAPM is more accurate and more precise than APT. The level of accuracy of the CAPM and APT models does not indicate a significant dissimilarity in results in predicting sharia stock returns on the JII seen from the CAPM MAD value which is smaller than the APT MAD value

STRATEGI PENGEMBANGAN WISATA ALAMI DALAM ERA DIGITALISASI Wijianto Wijianto
JURNAL ILMIAH EDUNOMIKA Vol 8, No 2 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i2.13101

Abstrak Strategi pengembangan pariwisata dan pengembangan wisata alami dalam era digitalisasi menjadi subjek utama penelitian ini. Pendekatan penelitian ini mengumpulkan data melalui studi literatur, yang melibatkan pembacaan literatur dari berbagai sumber termasuk buku, jurnal, dan laporan dengan menggunakan pendekatan kualitatif dan deduktif. Temuan penelitian menunjukkan bahwa Indonesia sudah mampu mengembang wisata alam yang dimilikinya dalam era digitalisasi saat ini, dilihat dari beberapa destinasi wisata di berbagai daerah sudah menerapkan digitalisasi wisata sehingga memudahkan wisatawan untuk mengakses lokasi wisata yang ingin dikunjunginya dan membuat planning perjalanan wisata dengan mudah tanpa batas ruang dan waktu. Salah satu hal yang harus diperhatikan oleh pemerintah, pengelola dan masyarakat yaitu bagaimana rencana pemasaran pariwisata secara efektif dengan tetap mempertimbangkan kepentingan pengunjung lainnya. Serta begaimana rencana pemerataan digitalisasi wisata di berbagai daerah untuk memudahkan pengunjung mengetahui keberadaan wisata tersebut. Kata Kunci: Strategi Pengembangan Pariwisata, Wisata Alami, Era Digital

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